Instructions For Schedule A (Form 990 Or 990-Ez)

2508, Cincinnati, OH 45201. See the

the organization’s public charity status

racially nondiscriminatory policy toward its

examples below.

that is stated in this letter.

students. For details about these

requirements, see Schedule E (Form 990

Example 1. The organization

If the organization’s exemption letter

or 990-EZ), Schools, and its related

received an exemption letter that it is a

stated it is a public charity under section

instructions.

public charity under section

170(b)(1)(A)(vi), it should check the box

170(b)(1)(A)(vi). For 2008, it meets the

on line 7 and complete Part II, lines 1

An organization that checks this

requirements for public charity status

through 13.

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box on line 2 must also complete

under section 170(b)(1)(A)(vi). The

Schedule E (Form 990 or 990-EZ).

If the organization’s exemption letter

organization should check box 7 and

stated it is a public charity under section

Line 3. Check the box for an

complete Part II.

509(a)(2), it should check the box on line

organization whose main purpose is to

Example 2. The organization

9 and complete Part III, lines 1 through

provide hospital or medical care. A

received an exemption letter that it is a

14.

rehabilitation institution or an outpatient

public charity under section

clinic may qualify as a hospital if its

Example. An organization received

170(b)(1)(A)(vi). For 2008, it does not

principal purposes or functions are the

an exemption letter from the IRS that it is

meet the requirements for public charity

providing of hospital or medical care, but

tax-exempt under section 501(c)(3) and a

status under section 170(b)(1)(A)(vi).

the term does not include medical

public charity under section

Instead, it meets the requirements for

schools, medical research organizations,

170(b)(1)(A)(vi) effective March 25, 2008,

public charity status under section

convalescent homes, homes for children

its date of incorporation. The organization

509(a)(2). The organization should check

or the aged, or vocational training

uses a calendar year accounting period.

the box on line 9 and complete Part III.

institutions for handicapped individuals.

When the organization prepares

Example 3. The organization

Schedule A, Part I for 2008 through 2012,

Check the box on line 3 also for a

received an exemption letter that it is a

it should check the box on Part I line 7,

cooperative hospital service organization

public charity under section 509(a)(2). For

complete Part II, lines 1 through 13, and

described in section 501(e).

2008, it does not meet the requirements

check the box on line 13.

The definition of hospital for

for public charity status under section

When the organization prepares its

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Schedule A (Form 990 or 990-EZ),

509(a)(2) or 170(b)(1)(A)(vi). Instead, it

2013 Schedule A (Form 990 or 990-EZ), if

Part I, is different from the

meets the requirements for public charity

it qualifies as a public charity for 2013, it

definition for Schedule H (Form 990),

status as a supporting organization

should check the appropriate box on Part

Hospitals. Accordingly, an organization

under section 509(a)(3). The organization

I indicating the reason it is a public

that checks this box may or may not be

should check the box on line 11; and the

charity, whether or not the reason is the

required to complete Schedule H (Form

box on either line 11a, 11b, 11c, or 11d;

same as stated in its exemption letter or

990). See Who Must File in the

complete lines 11e through 11g and

subsequent IRS determination letter. If

Instructions for Schedule H (Form 990).

complete the table on line 11h.

the line for the box checked requires

Line 4. Check the box for an

Example 4. The organization

doing so, it should complete Part II or Part

organization whose principal purpose or

received an exemption letter that it is a

III. If the organization is a private

function is to engage in medical

supporting organization under section

foundation in 2013, it should file Form

research, and that is directly engaged in

509(a)(3). Based on Announcement

990-PF. It should not file Form 990, Form

the continuous active conduct of medical

2006-93, 2006-48 I.R.B. 1017, the

990-EZ, or Schedule A (Form 990 or

research in conjunction with a hospital.

organization submitted a request to the

990-EZ).

The hospital must be described in section

IRS to change its classification to public

Line 1. Check the box for a church,

501(c)(3) or operated by the federal

charity status under section 509(a)(2).

convention of churches, or association of

government, a state or its political

The organization received a

churches. Pub. 1828, Tax Guide for

subdivision, a U.S. possession or its

determination letter that it has been

Churches and Religious Organizations,

political subdivision, or the District of

reclassified as a public charity under

provides certain characteristics generally

Columbia.

section 509(a)(2). The organization

attributed to churches. These attributes of

If the organization primarily gives

should check the box on line 9 and

a church have been developed by the IRS

funds to other organizations (or grants

complete Part III.

and by court decisions. They include:

and scholarships to individuals) for them

Example 5. The organization

distinct legal existence; recognized creed

to do the research, the organization is not

received an exemption letter that it is a

and form of worship; definite and distinct

a medical research organization.

public charity under section

ecclesiastical government; formal code of

The organization is not required to be

170(b)(1)(A)(vi). For 2008, it does not

doctrine and discipline; distinct religious

an affiliate of the hospital, but there must

meet the requirements for public charity

history; membership not associated with

be a joint effort by the organization and

status under section 170(b)(1)(A)(vi) or

any other church or denomination;

the hospital to maintain continuing close

section 509(a)(2) or as a supporting

organization of ordained ministers;

cooperation in the active conduct of

organization under section 509(a)(3). Nor

ordained ministers selected after

medical research.

does it meet the requirements for public

completing prescribed courses of study;

charity status under any other provision of

literature of its own; established places of

The definition of medical research

the Internal Revenue Code. The

worship; regular congregations; regular

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for Schedule A (Form 990 or

organization is a private foundation and

religious services; Sunday schools for the

990-EZ), Part I, is different from

should not file Form 990, Form 990-EZ, or

religious instruction of the young; schools

the definition for Schedule H (Form 990).

Schedule A (Form 990 or Form 990-EZ)

for the preparation of its ministers. The

Accordingly, research that constitutes

for 2008 but should file Form 990-PF

IRS generally uses a combination of

medical research for purposes of

instead.

these characteristics, together with other

determining whether an organization is a

facts and circumstances, to determine

medical research organization is not

New Organizations. If Form 990 or

whether an organization is considered a

necessarily medical research for

Form 990-EZ is for any of the

church for federal tax purposes.

Schedule H (Form 990) reporting

organization’s first 5 tax years as a

purposes.

section 501(c)(3) organization, check one

Line 2. Check the box for a school

of the boxes on lines 1 through 11, that

whose primary function is the

Assets test/expenditure test. An

corresponds to the organization’s public

presentation of formal instruction, which

organization qualifies as a medical

charity status stated in its exemption

regularly has a faculty, a curriculum, an

research organization if its principal

letter. If the organization’s exemption

enrolled body of students, and a place

purpose is medical research, and if it

letter was an advance ruling letter, it

where educational activities are regularly

devotes more than half its assets, or

should check the box that corresponds to

conducted. A private school must have a

spends at least 3.5% of the fair market

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Instructions For Schedule A (Form 990 Or 990-Ez) - 2008 Page 2

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